Cash refund of service tax on ocean freight remanded for fresh consideration amid pending Larger Bench reference.

Entitlement to a cash refund of service tax paid on ocean freight under Section 142(3) read with Section 11B turned on issues already remanded in a similar matter, and the same question was stated to be before a Larger Bench. The Tribunal noted that the lower authorities had not examined the levy of service tax on ocean freight or the effect of the Gujarat High Court judgment relied on by the appellant. The matter was therefore remanded to the original authority for fresh consideration.

---

---

Issues: Whether the appellant was entitled to cash refund of service tax paid on ocean freight under Section 142(3) read with Section 11B.

Analysis: The issue was identical to a matter already remanded by the Tribunal in another case. The Tribunal also noted that the same question had been referred to the Larger Bench, and that the lower authorities had not examined the levy of service tax on ocean freight or the effect of the Gujarat High Court judgment relied upon by the appellant.

Conclusion: The matter was remanded to the original authority for fresh consideration.

---